Transparency in The Municipality Spending:Financial Health Index

@inproceedings{32007,
   author = {Šebestová, Jarmila and Majerová, Ingrid and Szarowská, Irena},
   address = {Iasi},
   booktitle = {EUFIRE 2018},
   keywords = {financial ratios; financial health; performance management; spending},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Iasi},
   isbn = {978-606-714-492-5},
   pages = {177-190},
   publisher = {Editua Universitari Alexandru Ioan Cuza},
   title = {Transparency in The Municipality Spending:Financial Health Index},
   year = {2018}
}

TY  - JOUR
ID  - 32007
AU  - Šebestová, Jarmila - Majerová, Ingrid - Szarowská, Irena
PY  - 2018
TI  - Transparency in The Municipality Spending:Financial Health Index
PB  - Editua Universitari Alexandru Ioan Cuza
CY  - Iasi
SN  - 9786067144925
KW  - financial ratios
KW  - financial health
KW  - performance management
KW  - spending
N2  - Local governments in the Czech Republic have an advisory role to their municipalities. A ministry of finance defined a set of financial indicators (SIMU system) which could be used for financial health evaluation, but only two of them are obligatory. The SIMU system includes four main groups of indicators, when only two of them are monitored by Ministry of Finance (a share of liabilities to total assets in %, and the current ratio. Indisputable advantage is its standard form of financial evaluation for all municipalities and relatively simple method of calculation based on delivered data. Main disadvantage can be seen in the fact that the municipality receives feedback only for two indicators, which have a recommended value.
ER  - 

ŠEBESTOVÁ, Jarmila, Ingrid MAJEROVÁ a Irena SZAROWSKÁ. Transparency in The Municipality Spending:Financial Health Index. In \textit{EUFIRE 2018}. Iasi: Editua Universitari Alexandru Ioan Cuza. s.~177-190, 13 s. ISBN~978-606-714-492-5. 2018.